| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 August 2025 |
| for |
| Optimum Coffee Services Limited |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 August 2025 |
| for |
| Optimum Coffee Services Limited |
| Optimum Coffee Services Limited (Registered number: 05124516) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Optimum Coffee Services Limited |
| Company Information |
| for the Year Ended 31 August 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Chartered Certified Accountants |
| and Statutory Auditors |
| Seymour Chambers |
| 92 London Road |
| Liverpool |
| Merseyside |
| L3 5NW |
| Optimum Coffee Services Limited (Registered number: 05124516) |
| Balance Sheet |
| 31 August 2025 |
| 31.8.25 | 31.8.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 10 | ( |
) | ( |
) |
| Retained earnings |
| The financial statements were approved by the director and authorised for issue on |
| Optimum Coffee Services Limited (Registered number: 05124516) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2025 |
| 1. | STATUTORY INFORMATION |
| Optimum Coffee Services Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Turnover |
| The turnover in the profit and loss account represents revenue recognised on goods sold on a cash or credit basis, exclusive of value added tax, from operating as a Costa Coffee franchise.Revenue is recognised daily based on transactions recorded in each store till system for that day. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. |
| Franchise fees are being amortised evenly over their estimated useful life of five years. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Computer equipment | - |
| Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses. |
| Stocks |
| Stock is valued at the lower of cost and net realisable value after providing for any slow moving or obsolete lines. Stock is valued at a first in first out basis. |
| Financial instruments |
| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from third parties and loans to and from related parties. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Optimum Coffee Services Limited (Registered number: 05124516) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Investments |
| Investments are initially measured at cost and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in the revaluation reserve. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Franchise |
| fees |
| £ |
| COST |
| At 1 September 2024 |
| Additions |
| At 31 August 2025 |
| AMORTISATION |
| At 1 September 2024 |
| Amortisation for year |
| At 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| Optimum Coffee Services Limited (Registered number: 05124516) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| to | and | Computer |
| property | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 September 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 August 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 1 September 2024 |
| and 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| Cost or valuation at 31 August 2025 is represented by: |
| Other |
| investments |
| £ |
| Valuation in 2024 | (765 | ) |
| Cost | 25,516 |
| 24,751 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Optimum Coffee Services Limited (Registered number: 05124516) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 10. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 September 2024 |
| and 31 August 2025 | ( |
) |
| 11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 12. | ULTIMATE PARENT COMPANY |
| The ultimate parent company is Optimum Group Holdings Ltd, a company incorporated in England & Wales. |
| The registered office of the parent is as follows: |
| 21 Hatton Garden |
| Liverpool |
| L3 2FE |